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TMI Blog2014 (9) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (AR), for the Respondent. ORDER Appellant is a public company engaged in the manufacture of pharmaceutical products classifiable under Chapter 30 of the Central Excise Tariff Act, 1985. During the month of August, 2005, the appellant converted its DTA unit into an EOU. On the date of conversion of DTA into EOU, the appellant had a Cenvat credit balance of Rs. 91,18,775/- which was retain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of conversion into 100% EOU. 2. The learned Counsel on behalf of the appellants submits that the issue is no longer res integra and is covered by the decision in the case of CCE v. Raveshia Colours Pvt. Ltd. [2013 (292) E.L.T. 96 (Tri.)] and the decision of the Hon'ble High Court of Bombay in the case of CCE v. Sandoz Pvt. Ltd. [2013 (291) E.L.T. 325 (Bom.)]. On the other hand, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 18/2004-C.E. (N.T.), dated 6-9-2004. Therefore the issue involved is when the factory was converted from DTA to 100% EOU, credit could have been transferred or not. If the EOU is also entitled to avail Cenvat credit, obviously the entire amount available as credit in the books could have been transferred. This is in view of the fact that according to Rule 10 of CCR, even when there is change in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing goods which are absolutely exempted under a notification issued under Section 5A. In this case, the manufacturer remains the same. The factory remains the same. Only the status has changed from DTA to 100% EOU. The credit could have been utilized by the DTA unit if it remained to be a DTA without any restriction for payment of duty. Just because the unit got converted to 100% EOU which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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